Searching Content indexed under Employment and HR by Mary Samsa ordered by Published Date Descending.
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IRS Provides 403(b) Plan Relief For Improper Exclusion Of Part-Time Employees
The IRS recently released Notice 2018-95 to provide transition relief to 403(b) plan sponsors that improperly excluded part-time employees from making elective deferrals under their plans.
United States
21 Dec 2018
Tax Cuts And Jobs Act Of 2017: Impact On Executive Pay Of Tax-Exempt Organizations
The Tax Cuts and Jobs Act of 2017made some significant changes to the executive pay area for tax-exempt organizations with the imposition of a new excise tax on certain amounts paid to some employees of the tax-exempt organization.
United States
4 Sep 2018
Brown University Only Partially Successful In 403(B) Lawsuit
A federal judge in Rhode Island recently permitted several claims against Brown University to proceed in a lawsuit alleging that the university and its fiduciaries breached their fiduciary duties...
United States
27 Jul 2018
Tax Takes Video: Non-Profit Executive Pay (Video)
Partners Mary Samsa and Joe Urwitz discuss the new challenges created for tax-exempts in compensating their executives given the new 21 percent excise tax on pay over $1 million.
United States
28 Mar 2018
Are Your Executive Compensation Arrangements Safe From The New Disability Regulations?
Beginning April 1, 2018, new disability claim regulations may apply to some executive compensation arrangements.
United States
14 Feb 2018
Tax Reform Bill Becomes Law: Lessons For Tax-Exempt Organizations
Tax-exempt organizations—especially hospitals and health systems—face a new tax reality now that both houses of Congress have voted to pass the final tax reform bill.
United States
2 Jan 2018
Are Your Employee Communications Up To Snuff? - ERISA Disclosure Practices
Mary Samsa and Allison Wilkerson discussed that the majority of ERISA disclosures are in fact employee communications – many of which are viewed as "routine" by employers.
United States
18 Oct 2017
Supreme Court Rules In Favor Of Church-Affiliated Hospitals In Church Plan Litigation
Impacted health systems, and especially their management, should evaluate how best to document and demonstrate their common religious bonds and convictions with the church.
United States
19 Jun 2017
Proposed 457(F) Regulations: Opportunities And Challenges
The 2016 proposed regulations significantly expanded 457(f) plan sponsors' ability to permit elective deferrals, use noncompetition agreements and make larger severance payments...
United States
16 Jun 2017
Employee Benefits Programs In May
Join members of the McDermott Employee Benefits team in May at one of these programs covering a variety of employee benefits topics.
United States
4 May 2017
View From Mcdermott: Employee Benefit Plan Considerations For Health Systems In 2017
Health system employers, including hospitals and other not-for-profit employers within the healthcare industry, face unique challenges with respect to employee benefits and compensation compared to for-profit employers.
United States
10 Apr 2017
Three Key Employee Benefit Plan Issues For Health Systems in 2017
Each of these issues present risks and opportunities for health systems in 2017.
United States
14 Feb 2017
Supreme Court To Hear Church Plan Litigation
On December 2, 2016, the Supreme Court of the United States granted the petitions for writs of certiorari to Advocate Health Care, et al. v. Stapleton, Maria, et al., St. Peter's Healthcare, et al. v. Kaplan...
United States
13 Dec 2016
Section 457(f) Proposed Regulations – Not What We Expected (In A Good Way)
The very long awaited release of the new proposed regulations for Internal Revenue Code Section 457(f) plans arrived at the end of June and presents welcome and surprising new opportunities...
United States
26 Sep 2016
IRS Issues Regulations Affecting Compensation Arrangements At Tax-Exempt Organizations
There have been questions as to whether vesting conditions imposed after a compensation arrangement has been established will be respected for tax purposes.
United States
23 Jun 2016
Two Adverse Decisions Against Church Plans Reached At Appellate Court Level
Since 2014, large church-controlled health systems that offer defined benefit pension plans have seen lawsuits filed as to whether such plans are eligible to qualify for the ERISA church-plan exemption, which governs those arrangements.
United States
26 Apr 2016
View From McDermott: Is Tibble the End of Revenue Sharing?
Ten short years ago, revenue sharing seemingly presented a "win win" opportunity for third-party administrators (TPAs) and defined contribution plan sponsors.
United States
31 Mar 2016
Cracking The Code: Taxing Developments In Benefit Compliance
Generally, any type of organization can offer a defined benefit pension plan under Section 4019a) in the Internal Revenue Code of 1986, as amended (the "Code) or a Code Section 401(k) Plan.
United States
21 Aug 2015
SEC No-Action Letter Permits Non-ERISA Retirement Plans To Issue Participant Fee Disclosures Without Violating Securities Laws
Sponsors of non-ERISA plans might want to consider providing fee disclosures to participants now that the SEC has extended relief from Rule 482.
United States
23 Mar 2015
Reevaluating Paid Time Off And New Challenges
Cost containment evaluation and strategies relating to overall management of human capital costs remain a continual struggle for many organizations.
United States
16 Jan 2015
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